Among the new tax proposals, one would restrict income shifting by a U.S. company to a foreign subsidiary, by transferring patents or other intangible property.
新税收计划中的一项内容是，限制美国公司通过转移专利或其他无形资产向外国子公司转移收入。
2
Taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment is located.
纳税人转让其他无形资产，应当向其机构所在地主管税务机关申报纳税。
3
For intangible assets, as long as they are used in China, they must pay Business Tax no matter whether the leaser has an establishment in China.